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FASAB

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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARDFASABFASAB Handbook of Federal Accounting Standards andOther Pronouncements, asAmended as of June 30, 2013SFFAC 1-7SFFAS 1-44Interpretations 1-7Technical Bulletins Technical Releases 1-14 Staff Implementation GuidancePage iFASAB Handbook, Version 12 (06/13) ContentsEnclosure 1ForewordPreamble to Statements of Federal Financial Accounting ConceptsStatement of Federal Financial Accounting Concepts Statement of Federal Financial Accounting Concepts 1: Objectives of Federal Financial ReportingStatement of Federal Financial Accounting Concepts 2: Entity and DisplayStatement of Federal Financial Accounting Concepts 3: Management s Discussion and AnalysisStatement of Federal Financial Accounting Concepts 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States GovernmentStatement of Federal Financial Accounting Concepts 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial St

Contents Page iv FASAB Handbook, Version 12 (06/13) Statement of Federal Financial Accounting Standards 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting

  Other, And other postemployment, Postemployment

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